Dealers in land and property
Calculation of profits
Legislation/Regulatory –
CTA2009 s. 134, Sch. 2, para. 29
HMRC Guidance –
BIM51665
Lease premiums
– see Lease premiums
Purchase or sale of woodlands
Legislation/Regulatory –
ITTOIA2005 s. 156
HMRC Guidance –
BIM51665
Woodlands, purchase or sale of
Legislation/Regulatory –
CTA2009 s. 134, Sch. 2, para. 29